Art. 23 Tax Law (TL)

1 The following professional expenses are deductible

a) travel expenses necessary for commuting from home to the workplace;

b) the additional expenses incurred from meals taken away from home and team work;

c) …

d) other essential expenses for the exercise of the profession; Article 32, paragraph 1, letter i, is reserved.

2 A Government ordinance regulates the detailed provisions related to the assessment of these expenses.

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